Most accurate surround sound period.

Just wondering. Are you looking for some surround sound headphones/headset for gaming? Nonetheless, I would steer clear of 'surround sound' headsets/headphones ayway; pure garbage.

The problem is - what you mean by surround sound headphones? Every good headphone can already, to some degree, produce directional cues for brain to interpret. Most of the so called surround sound headphones on the market use either 5 drivers (terrible idea) or emulate HRTF cues through digital processing to 2 channels, which is a better idea but you don't need specific headphones to do that, you need a digital processor (e.g. Dolby Headphone) and any pair of headphones.

If price is disregarded, then by all impressions the SVS Realiser with its included Stax headphones would be the most compelling solution.

You should look for a phone with good imaging and that can properly interpret phase changes in the sounds. Like Ypoknons stated, I'd stay away from the multi driver headphones. 

But to clear it up for us, is this for music or games? 

The wikipedia article on surround sound is actually pretty good, the crux of it is that 5 driver headphones might not be the right way to do things, with 5 drivers in such close proximity ... A good pair of headphones should be able to make 'surround sound', it's just that source material designed for headphones is limited, and Dolby Headphone kind of sucks (alright for gaming though).

To answer your question, OP, that would probably be the Smyth Realizer paired with some very good headphones.

Just get some AD700s, pair them with an Auzentech Forte soundcard and you're good to go :)

This is more to do with software/hardware than the actual headphone... any headphone plus 5.1 foobar setup in my sig will give you accurate soundstage for music, Smyth Realizer and mentioned above is probably as good as possibly right now but they're expensive. For gaming you'll want a good soundscard with EAX or whatever it is they use these days (don't game much myself) and a pair of headphone with good sountstage, I personally like Ultrasones for gaming/movies however there are cheaper alternatives... check out JVC RX700 and RX900.

It's an impossibly subjective question as everyone hears differently

Originally Posted by Quitoman 

List the most accurate and realistic surround sound headset/headphones around. Disregard sound quality, appearance, and price.

r10/cd3k/k701/hd800: http://www.headphonereviews.org/headphone/Sony/MDR-CD3000